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Materias / palabras clave: Contabilidad; Costos; Evaluación de costos; Cost accounting; Evaluacion de costos

Abstract River water quality forecasting on directed river networks requires jointly modeling temporal dynamics and directional spatial dependencies among monitoring sites. Existing spatio-temporal models often emphasize...

ABSTRACT Upstream open reading frames (uORFs) are regulatory elements present in the 5′ leaders of mRNA that can significantly impact downstream gene expression in eukaryotes. In crop engineering, editing of uORFs can ...

Abstract Indonesia's government procurement system struggles to integrate research and innovation products, hindering industrial competitiveness. This study maps Indonesia’s innovation procurement system across three l...

Fish diversity is often challenging due to its labor-intensive and time-consuming, particularly when it comes to detecting rare and endemic fishes in fast-flowing waters. Environmental DNA metabarcoding has emerged as a ...

Abstract Modern broadband access networks increasingly carry heterogeneous, delay-sensitive traffic generated by cloud-assisted applications, real-time communication services, and short-form multimedia exchanges. These w...

Abstract Bacteria adjust their metabolism to the cellular energy state. AMP-forming acetyl-CoA-synthetase AcsA generates acetyl-CoA from acetate, ATP and CoA. In Bacilli, including Bacillus subtilis and Geobacillus stear...

La localidad de Nonogasta en la provincia de La Rioja (Argentina) se abastece para agua potable y riego agrícola del caudal erogado por los manantiales de “El bosquecillo”, como manifestación natural de la descarga...

Spatio-temporal evaluation of agricultural water use under both observed and future climate conditions is essential for identifying opportunities for water conservation and supporting sustainable farming practices. Howev...

The Global Flood Awareness System (GloFAS) is a promising flood-modelling tool available for most river basins worldwide. However, it contains inherent biases, notably linked to its spatial resolution. This study propose...

The convergence of geopolitical instability and climate-related shocks has intensified the need for resilient food systems grounded in the regenerative principles of the Circular Economy (CE) while advancing the United N...

The green economy spans interrelated domains—climate change and social equity, sectoral decarbonization, markets and ESG investment, and environmental health. Understanding how these dimensions interact is critical for...

Abstract Coastal erosion is an increasingly dominant sediment source in marginal seas, particularly in low‐lying areas affected by deltaic subsidence and sediment deficits from upstream water management. However, its r...

Mitragyna speciosa (commonly known as kratom) is a tropical tree native to Southeast Asia, ethnobotanically used for pain relief and fatigue management. Kratom has gained popularity in Western countries for its dose-depe...

Abstract Transmissible spongiform encephalopathies, or prion diseases, are fatal neurodegenerative diseases that are medically, economically, and ecologically important. In livestock and wildlife, detection to prevent in...

Abstract Background Pancreatic ductal adenocarcinoma (PDAC) is a highly lethal malignancy in which immune dysregulation and metabolic remodeling are common features. Laminin subunit alpha 3 (LAMA3), a component of lamini...

Abstract This study aimed to develop a bile-responsive expression system for lactobacilli. The promoters of four genes, encoding phosphoenolpyruvate-dependent sugar phosphotransferase (mannose-specific), L-lactate dehydr...

N6-methyladenosine (m6A) is a major post-transcriptional RNA modification, and the demethylase ALKBH5 has emerged as a versatile but highly context-dependent regulator of RNA fate. This review integrates current evidence...

This paper aims to estimate the impact of ICT and technological development of countries on supply chain trade. As proxy measures of supply chain trade, the author applies domestic value added (DVAFX) included in gross...

tWe carried out a caging field experiment to assess the potential effects of an untreated sewage effluenton the health status of Prochilodus lineatus. We analyzed multiple biomarker responses, which includedmorphological...

Thymic stromal cells drive T cell development by supplying key cues for progenitor proliferation and differentiation. Although thymic epithelial cells are well characterized, recent studies highlight crucial functions of...

Carbon capture, utilization, and storage (CCUS) technology is an essential component of China's strategy to achieve carbon neutrality. It represents the necessary pathway for near-zero emissions from fossil fuels and pro...

Rheophytes are plant species that are confined to the beds of swift-running streams and rivers and grow there up to flood level, but not beyond the reach of regularly occurring flash floods. Little is known about this gr...